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Titles (2)

Short Titles

Short Titles - House of Representatives

Short Titles as Introduced

Taxpayers Court Costs and Fees Act of 1981

Official Titles

Official Titles - House of Representatives

Official Title as Introduced

A bill to amend the Internal Revenue Code of 1954 to provide for the awarding of reasonable court costs and certain fees to prevailing parties in civil tax actions, and for other purposes.

Actions Overview (1)

10/28/1981Introduced in House

All Actions (4)

11/05/1981For Further Action See H.R.3262.
11/03/1981Referred to Subcommittee on Select Revenue Measures.
Action By: Committee on Ways and Means
10/28/1981Referred to House Committee on Ways and Means.
Action By: House of Representatives
10/28/1981Introduced in House
Action By: House of Representatives

Committees (1)

Committees, subcommittees and links to reports associated with this bill are listed here, as well as the nature and date of committee activity and Congressional report number.

Committee / Subcommittee Date Activity Reports
House Ways and Means10/28/1981 Referred to
House Ways and Means Subcommittee on Select Revenue Measures11/03/1981 Referred to

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Subjects (6)

Latest Summary (1)

There is one summary for H.R.4857. View summaries

Shown Here:
Introduced in House (10/28/1981)

Taxpayer's Court Costs and Fees Act of 1981 - Amends the Internal Revenue Code to permit reasonable court costs, including attorneys' fees, to be awarded to the prevailing party (other than the United States or a creditor of the prevailing party) in a civil action brought by the United States in any court of the United States for the determination, collection, or refund of any tax, interest, or penalty imposed under the Internal Revenue Code. Prohibits such an award where the court finds that the position of the United States was substantially justified or that special circumstances make an award unjust.

Includes within the definition of "attorney's fees" amounts paid to an individual who is not an attorney but who is authorized to practice before the Tax Court. Defines "prevailing party" as a party who substantially prevails with respect to the amount in controversy or the most significant issue or set of issues.